It was published on 26 December 2013 that, due to a reasoned opinion from the EFTA Surveillance Authority dated 19 September 2012, the Norwegian VAT representative scheme has already been changed. The changes relate to the removal of the requirement for sales documents to be sent through the VAT representative, and the joint and several liability for the VAT representatives that represent non-established businesses domiciled in EEA states with which Norway has concluded mutual and administrative assistance agreements.
With effect from 1 November 2013, businesses from other EEA states that are registered in Norway for VAT purposes no longer have to provide a bank guarantee for customs credit on the condition that Norway has an agreement providing assistance in the collection of taxes and levies with the other EEA state.
